Trusts & Trustees Advance Access originally published online on April 17, 2009
Trusts & Trustees 2009 15(4):241-242; doi:10.1093/tandt/ttp026
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© The Author (2009). Published by Oxford University Press. All rights reserved.
Gift Aid crosses the border
Hein Persche v Finanzamt Lüdenscheid
Charity, as the proverb goes, begins at home; and until the European Court of Justice made its landmark decision in the case of Persche on 27 January 2009, charity seemed doomed to stay at home with little chance of getting beyond passport control. This case note examines that judgment and its implications.
Correspondence: *Hana Birks, Solicitor, Macfarlanes LLP, 20 Cursitor Street, London, EC4A 1LT, UK. Tel: +44 (2)20 7831 9222; Email: hana.birks{at}macfarlanes.com